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bertragung einer Kapitalgesellschaft aus steuerlicher Sicht

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Springer Nature
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Die bertragung einer Kapitalgesellschaft kann grundstzlich mittels Share Deal oder Asset Deal erfolgen. Besteht ein nicht entscheidungsneutrales Besteuerungssystem, kommt es i.d.R. zwischen Veruerer und Erwerber bezglich des Durchfhrungsweges zu einem Interessenkonflikt. Simone Jttner entwickelt ein allgemeingltiges Analyseinstrument, anhand dessen fr jeden beliebigen Einzelfall der aus steuerlicher Sicht vorteilhafte Durchfhrungsweg bestimmt werden kann. Eine beispielhafte Quantifizierung verschiedener Transaktionen zeigt die Anwendung fr den Einzelfall auf und ermglicht eine Ableitung allgemeingltiger Tendenzaussagen.

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